Search results

1 – 10 of 29
Article
Publication date: 15 March 2024

Ivo Hristov and Cory Searcy

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking…

1517

Abstract

Purpose

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

Design/methodology/approach

The framework was grounded in the relevant literature and the CSRD requirements.

Findings

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

Practical implications

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

Originality/value

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 16 February 2015

Amulya Gurtu, Cory Searcy and M.Y. Jaber

The purpose of this paper is to analyze the keywords used in peer-reviewed literature on green supply chain management.

3145

Abstract

Purpose

The purpose of this paper is to analyze the keywords used in peer-reviewed literature on green supply chain management.

Design/methodology/approach

To determine the keywords that were used in this area, an analysis of 629 papers was conducted. The papers were identified through searches of 13 keywords on green supply chains. Trends in keyword usage were analyzed in detail focusing on examining variables such as the most frequently used journals/keywords, their frequencies, citation frequency and research contribution from different disciplines/countries.

Findings

A number of different terms have been used for research focused on the environmental impacts of supply chains, including green supply chains, sustainable supply chains, reverse logistics and closed-loop supply chains, among others. The analysis revealed that the intensity of research in this area has more than tripled in the past six years and that the most used keyword was “reverse logistics”. The use of the terms “green supply chains” and “sustainable supply chains” is increasing, and the use of “reverse logistics” is decreasing.

Research limitations/implications

The analysis is limited to 629 papers from the Scopus database during the period of 2007 and 2012.

Originality/value

The paper presents the first systematic analysis of keywords used in the literature on green supply chains. Given the broad array of terms used to refer to research in this area, this is a needed contribution. This work will help researchers in choosing keywords with high frequency and targeting journals for publishing their future work. The paper may also provide a basis for further work on developing consolidated definitions of terms focused on green supply chain management.

Article
Publication date: 16 January 2017

Amulya Gurtu, Cory Searcy and M.Y. Jaber

This paper aims to highlight the importance and need to include carbon emissions from international transport in the sourcing decisions of corporate organizations and the…

2145

Abstract

Purpose

This paper aims to highlight the importance and need to include carbon emissions from international transport in the sourcing decisions of corporate organizations and the calculation of national emissions inventories (NEIs).

Design/methodology/approach

The paper proposes a method of attributing emissions from international transportation in global supply chains and calculating their impact on the economic sustainability of corporate organizations through a carbon price.

Findings

An application of the original model developed in this paper showed that international transport emissions can have an important effect on NEIs. An example of the imports of manufactured items from China and Germany to the USA showed a 3 per cent increase in emissions from manufacturing activities in the USA.

Research limitations/implications

Introducing carbon pricing on international transport emissions is expected to motivate corporate leaders to include emissions from international transport as a factor in their sourcing decisions.

Practical implications

Inclusion of international transport emissions along with the imposition of a carbon tax are designed to act as disincentives to generating emissions from supply chain activities. It is argued that the implementation of the model may provide long-term benefits associated with reduced emissions and a level playing field to organizations which use efficient technologies in manufacturing.

Social implications

It is recognized that the implementation of a carbon tax on international transport emissions may face resistance from several stakeholders, including governments of exporting countries, corporations and customers, due to an increase in cost.

Originality/value

This paper provides an original method to include emissions from international transport in supply chain decisions.

Details

Management Research Review, vol. 40 no. 1
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 18 July 2019

Edward Millar and Cory Searcy

Ongoing environmental threats have intensified the need for firms to take big leaps forward to operate in a manner that is both ecologically sustainable and socially responsible…

1314

Abstract

Purpose

Ongoing environmental threats have intensified the need for firms to take big leaps forward to operate in a manner that is both ecologically sustainable and socially responsible. This paper aims to assess the degree to which firms are adopting citizen science as a tool to achieve sustainability and social responsibility targets.

Design/methodology/approach

This study applies a qualitative content analysis approach to assess the current presence of citizen science in sustainability and social responsibility reports issued by Globescan sustainability leaders and by firms ranked by the Fortune 500 and Fortune Global 500.

Findings

While the term itself is mostly absent from reports, firms are reporting on a range of activities that could be classified as a form of “citizen science.”

Practical implications

Citizen science can help firms achieve their corporate sustainability and corporate social responsibility goals and targets. Linking sustainability and social responsibility efforts to this existing framework can help triangulate corporate efforts to engage with stakeholders, collect data about the state of the environment and promote better stewardship of natural resources.

Social implications

Supporting citizen science can help firms work toward meeting UN Sustainable Development Goals, which have highlighted the importance of collaborative efforts that can engage a broad range of stakeholders in the transition to more sustainable business models.

Originality/value

This paper is the first to examine citizen science in a corporate sustainability and social responsibility context. The findings present information to support improvements to the development of locally relevant science-based indicators; real-time monitoring of natural resources and supply chain sustainability; and participatory forums for stakeholders including suppliers, end users and the broader community.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 16 March 2015

Payman Ahi and Cory Searcy

– The purpose of this paper is to identify the metrics used in the literature to measure social issues in sustainable supply chains.

2891

Abstract

Purpose

The purpose of this paper is to identify the metrics used in the literature to measure social issues in sustainable supply chains.

Design/methodology/approach

A systematic literature review was conducted to identify peer-reviewed articles containing metrics pertaining to social issues in the supply chain. A structured content analysis of each identified article was conducted to extract the metrics. This analysis provided a basis for a frequency analysis to determine how often the various metrics appeared in the literature. The metrics were also analyzed to determine whether they: simultaneously addressed the other areas of the triple bottom line, namely, environmental and/or economic issues; were quantitative or qualitative metrics; and could be classified as absolute, relative or context-based metrics.

Findings

A total of 53 unique metrics were identified. The analysis of the results showed that a limited number of environmental (3 metrics) and economic (11 metrics) issues were addressed by the metrics as well. A combination of quantitative (39.6 per cent) and qualitative (60.4 per cent) measurements were used. The vast majority of the metrics (90.6 per cent) were further classified as absolute metrics.

Originality/value

This paper presents one of the first in-depth analyses of metrics used to measure social issues in supply chains. This is important because social issues are often overlooked in research focused on performance measurement in sustainable supply chains.

Details

Measuring Business Excellence, vol. 19 no. 1
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 31 May 2011

Cory Searcy

The purpose of this paper is to present an approach for guiding the evolution of a corporate sustainability performance measurement system (SPMS).

3379

Abstract

Purpose

The purpose of this paper is to present an approach for guiding the evolution of a corporate sustainability performance measurement system (SPMS).

Design/methodology/approach

A review of published literature highlights the need for further research on the evolution of corporate SPMSs. Building on existing research, the paper presents a three‐phase approach for structuring the evolution of a corporate SPMS: planning for an assessment of an SPMS; conducting an assessment; and following up on the results of the assessment. Key issues that must be addressed in each phase are highlighted and discussed.

Findings

The approach presented in the paper will help guide decision‐makers through the process of reviewing and updating their corporate SPMS. The guidelines will provide needed insight into the challenges and opportunities associated with the evolution of a corporate SPMS.

Research limitations/implications

The approach presented in the paper is a conceptual model. Opportunities for further research are highlighted in the paper.

Originality/value

The paper focuses attention on the frequently overlooked process of reviewing and updating a corporate SPMS. The paper offers practical guidance, including an extensive set of assessment questions, related to the evolution of a corporate SPMS. The paper will be of interest to both practitioners and researchers in corporate sustainability performance measurement.

Details

Measuring Business Excellence, vol. 15 no. 2
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 18 January 2008

Cory Searcy, Stanislav Karapetrovic and Daryl McCartney

The purpose of this paper is to demonstrate how a systems approach can be used to facilitate the development of an organizational performance measurement system.

3453

Abstract

Purpose

The purpose of this paper is to demonstrate how a systems approach can be used to facilitate the development of an organizational performance measurement system.

Design/methodology/approach

Based on a review of the literature, the paper introduces the implications for applying a systems approach to organizational performance measurement. To demonstrate the transition from theory to practice, a case study is provided to show how a sustainable development performance measurement system was developed at a Canadian electric utility. The case study involved extensive consultation with over 25 experts.

Findings

The paper finds that a systems approach is useful in developing the process and that a set of formal systems criteria is useful in developing the structure and content of a performance measurement system. These concepts are highlighted throughout the case study example.

Research limitations/implications

The case study section was based on findings from a single organization. Further work is required to validate the findings within other organizations.

Practical implications

The paper shows how a robust sustainable development performance measurement system may be developed at an electric utility. The overarching emphasis on integration of the system with the case utility's mainstream initiatives demonstrates that a performance measurement system must build on what the organization already has in place. The systems‐based approach and formal systems criteria used in the paper may be transferable to other organizations.

Originality/value

The paper shows that a systems approach provides both the structure and flexibility needed to guide the design, implementation, and evolution of a sustainable development performance measurement system within existing organizational infrastructure.

Details

International Journal of Productivity and Performance Management, vol. 57 no. 2
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 2 March 2015

Anika Kozlowski, Cory Searcy and Michal Bardecki

The purpose of this paper is to identify the reported indicators in corporate sustainability reports, other documents and the web sites of 14 apparel brands belonging to the…

11420

Abstract

Purpose

The purpose of this paper is to identify the reported indicators in corporate sustainability reports, other documents and the web sites of 14 apparel brands belonging to the Sustainable Apparel Coalition (SAC).

Design/methodology/approach

A content analysis of the corporate sustainability reports, other documents and web sites of the 14 SAC apparel brands was conducted to identify indicators related to sustainability. Qualitative and quantitative data were collected on all reported sustainability initiatives, actions, and indicators. A normative business model was developed for the categorization of the indicators and a cross-case analysis of the apparel brand’s sustainability reporting was conducted.

Findings

In total, 87 reported corporate sustainability indicators were identified. The study finds that there is a lack of consistency among them. The majority of the indicators dealt with performance in supply-chain sustainability while the least frequently reported indicators addressed business innovation and consumer engagement.

Originality/value

This paper provides one of the first in-depth reviews of the indicators reported by apparel brands within their web sites and other forms of corporate sustainability reporting.

Details

International Journal of Productivity and Performance Management, vol. 64 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 1 June 2005

Cory Searcy, Stanislav Karapetrovic and Daryl McCartney

The purpose of this paper is to present and analyze a case study on the design of a system of sustainable development indicators for an electric utility.

3320

Abstract

Purpose

The purpose of this paper is to present and analyze a case study on the design of a system of sustainable development indicators for an electric utility.

Design/methodology/approach

The case study is based on collaboration with an electric utility and consultation with external experts. A six‐step process was used to create the indicators: conduct a needs assessment; conduct process planning; develop a draft set of indicators; test and adjust the indicators; implement the indicators; and review and improve the indicators.

Findings

The case study demonstrates how existing projects impact the process of developing indicators. It highlights that any system of indicators must be linked to the business planning process. It shows how this may be accomplished through a design based on a hierarchical approach that also illustrates linkages between the indicators and incorporates existing measures.

Research limitations/implications

The first three steps of the indicator design process have been completed. Research on the remaining three steps is ongoing.

Practical implications

Applying the principles of sustainable development has become an essential part of doing business. This paper illustrates how sustainable development indicators may be developed and integrated with existing business infrastructure at an electric utility.

Originality/value

Even in companies with strong corporate responsibility programs, a key challenge is to construct meaningful indicators that are integrated with mainstream business systems. Although it is recognized that each situation is unique, this paper provides insight into the development of indicators within existing corporate infrastructures.

Details

Measuring Business Excellence, vol. 9 no. 2
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 28 August 2009

Cory Searcy

The purpose of this paper is to present situational, goal, and implementation diagnostic questions to guide the early stages in the development of a corporate sustainability

2300

Abstract

Purpose

The purpose of this paper is to present situational, goal, and implementation diagnostic questions to guide the early stages in the development of a corporate sustainability performance measurement system (SPMS).

Design/methodology/approach

The paper highlights that measuring corporate sustainability is a complex problem. It argues that significant time must be devoted to defining sustainability in the corporate context, surveying the internal and external environments in which the corporation operates, establishing goals and objectives for the SPMS, identifying how the SPMS will be used, and identifying resource needs at the very beginning of the process to create a SPMS. Key questions that must be addressed in each of these areas are highlighted and discussed.

Findings

The situational, goal, and implementation diagnostic questions will help decision‐makers to structure thinking and discussion around the key issues that all meaningful corporate SPMS will need to address. The diagnostic questions will help corporate decision‐makers understand their current situation, the challenges in developing a robust SPMS, the desired end state, and the options available.

Research limitations/implications

The diagnostics are conceptual models and it is recognized that there is no optimal set of questions that will apply to all cases. With that in mind, the paper notes opportunities for additional research.

Originality/value

The diagnostics focus attention on the often neglected early stages of developing a corporate SPMS. They offer a novel approach to highlighting the key questions that must be addressed at the very beginning of the process. The diagnostics will be of interest to both researchers and practitioners in corporate sustainability performance measurement.

Details

Measuring Business Excellence, vol. 13 no. 3
Type: Research Article
ISSN: 1368-3047

Keywords

1 – 10 of 29